Abstract: A few decades ago, a very small number of people were aware of or cared about economics beyond their businesses and costs. Industrial enterprises were not clean nor did they think green or even about the impact of their businesses on the environment. The current research studies the impact of environmental cost disclosure on improving environmental performance and rationalizing decision-making. The researchers hypothesize that there is an impact for measurement and environmental cost disclosure on improving the environmental performance of industrial enterprises. Also, the researchers hypothesize that there are some hindrances that limit the application of measurement and disclosure of environmental costs in financial statements of industrial enterprises in Lebanon. The researchersh....
Keywords: industrial enterprises, environmental cost disclosure, decision-making, environmental accounting, environmental performance.
[1]. Alewine, H.C. (2010), A Model For Conducting Experimental Environmental Accounting Research. Sustainability Accounting, Management And Policy Journal, Vol. 1 No. 2, Pp. 256-291. Https://Doi.Org/10.1108/20408021011089275
[2]. Al-Nimer, M. (2015). Perceptions Of Environmental Accounting In The Jordanian Pharmaceutical Industries - Applications And Disclosure. International Journal Of Business And Management, Vol. 10, No. 2, Pp: 73-80. Https://Doi.Org/10.5539/Ijbm.V10n2p73
[3]. Al-Tuwaijri, S.A., Christensen, T.E., & Hughes I,K. (2004). The Relations Among Environmental Disclosure, Environmental Performance, And Economic Performance: A Simultaneous Equations Approach. Accounting, Organizations And Society, Vo. 29, N0. 5-6, Pp: 447-471. Https://Doi.Org/10.1016/S0361-3682(03)00032-1
[4]. Basuki, B. & Irwanda, R.D., (2018). Environmental Cost Analysis And Reporting To Measure Environmental Performance In Realizing Eco-Efficiency At PT Industri Kereta Api (Persero). Asian Journal Of Accounting Research, Vol. 3, Iss. 2, Pp: 169-180. Https://Doi.Org/10.1108/AJAR-06-2018-0013
[5]. Carnevale C, Ferrari F, Guariso G, Maffeis G, Turrini E, Volta M. Assessing The Economic And Environmental Sustainability Of A Regional Air Quality Plan. Sustainability. 2018; 10(10):3568. Https://Doi.Org/10.3390/Su10103568.